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2025 Supreme(Online)(Tel) 13484
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
K. SARATH, J
JAKKULA SUGUNAVATHI – Appellant
Versus
THE STATE OF TELANGANA – Respondent
Writ Petition No.15930 of 2025
For the Appellants/Petitioners:
For the Respondents: Assistant Government Pleader
Administrative authorities must adhere to statutory timelines in processing refunds under the Stamps Act.
Headnote:The Writ Petition challenges the inaction of respondent No.5 regarding the refund of Rs.8,49,522/- paid for registration fees. The court observes that under the Stamps Act, the delay in refund exceeds the permissible duration of six months by the District Collector. The court concludes that the authorities must not withhold the refund for over a year. The petition is disposed of directing the refund within four weeks.
| Table of Content |
|---|
| 1. refund sought for registration fees due to cancellation. (Para 1 , 2) |
| 2. delay in refund processing by the government. (Para 3) |
| 3. court's view on withholding of funds exceeding one year. (Para 4) |
| 4. directive for refund within stipulated time. (Para 5) |
ORDER:
This Writ Petition is filed to declare the action of respondent No.5 in not considering the representation of the petitioner dated 03.02.2023 seeking refund of Rs.8,49,522/- (Rupees eight lakhs forty nine thousand five vide hundred twenty two only) paid e-Challan No.REG2200497759, dated 17.05.2022 towards Stamp Duty, Mutation Charges, PPB charges, Transfer Duty, Registration Fees and Haritha Nidhi for registration Application No.2200487277 for execution of Sale Deed booked in Dharani Portal and subsequently cancelled slot vide on 18.06.2022 and refund Id. generated RR2200009294 as illegal, arbitrary and unconstitutional.
2. It is the case of the petitioner that she intended to purchase agricultural land admeasuring to an extent of Ac.04-00 guntas in Sy.Nos.82/A, 83, 84, 86/E situated at Pudoor Village, Medchal Mandal, Medchal-Malkajgiri District. She remitted requisite stamp duty and registration fee under challans on 17.05.2022 generated through Dharani Portal for execution of sale deed. She booked slot for registration on 17.05.2022. For the unforeseen circumstances, the petitioner has cancelled the said slot on 18.06.2022 for refund of Rs.8,49,522/- paid through e-Challan No.REG2200497759, dated 17.05.2022 towards Stamp Duty, Mutation Charges, PPB charges, Transfer Duty, Registration Fees and Haritha Nidhi and decided not to go ahead with the sale transaction. The petitioner submitted representation on 03.02.2023 to the respondent No.5 seeking refund of Rs.8,49,522/-, remitted to the Registration Department towards registration charges. As there is no response from the respondents, the petitioner has constrained to approach this Court.
3. Learned Assistant Government Pleader submitted that under the provisions of Stamps Act , the District Collector is competent to refund the amount within a period of six months and after six months period, it is the Inspector General of Stamps and Registrations, who has to take a decision and due to the administrative reasons, the delay has occurred for refund of amount to the petitioner and in all likelihood, the amount would be refunded to the petitioner as expeditiously as possible.
4. Taking the above facts and circumstances into consideration, this Court is of the view that the amount deposited by the petitioner towards payment of stamp duty and registration charges could not have been withheld by the respondent authorities for a period of more than one year and the respondents have to refund the amount.
5. Accordingly, this Writ Petition is disposed of directing the respondents to refund the amount of Rs.8,49,522/- within a period of four (04) weeks from the date of receipt of copy of this order.
